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6651(a)(1) in each year. See Waitzkin v. Commissioner, T.C.
Memo. 1992-216.
7. Additions to Tax Under Sec. 6654
Respondent determined additions to Mr. Tillman’s 1990 and
1991 taxes under section 6654, asserting that he failed to pay
estimated tax. An addition to tax under section 6664 is
mandatory unless one of the exceptions contained in that section
applies. Recklitis v. Commissioner, 91 T.C. 874, 913 (1988).
None of these exceptions apply. Thus, we sustain respondent on
this issue.
8. Penalty Under Sec. 6662(a)
Respondent determined a penalty under section 6662(a) for
petitioners’ 1989 taxable year, asserting that their underpayment
of income tax for 1989 was due to negligence or intentional
disregard of rules or regulations. Section 6662(a) imposes a
penalty equal to 20 percent of the portion of the underpayment
attributable to negligence.
Negligence is defined to include any failure to make a
reasonable attempt to comply with the provisions of the Code.
Sec. 6662(c). Negligence has also been defined to include a lack
of due care or a failure to do what a reasonable and ordinarily
prudent person would do under the circumstances. Accardo v.
Commissioner, 942 F.2d 444, 452 (7th Cir. 1991), affg. 94 T.C.
96 (1990). Petitioners must prove that respondent's
determination of negligence is erroneous. Id. at 452; Bixby v.
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